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TMI Blog2020 (5) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... he two wheeler by retrofitting the same i.e. an attachment is added to the said two wheeler (motor cycles) to enable it to be driven by the disabled person. This does not change the basic feature of the two wheeler. In the instant case the two-wheeler was neither specially designed or constructed nor altered to change its basic structure, after retrofitment. Explanatory Notes to the Harmonized Commodity Description and Coding System specifies that the heading 8713 excludes Normal vehicles simply adapted for use by disabled persons or a bicycle fitted with a special attachment and pedalled with one foot and Trolley-stretchers. In the instant case the two-wheeler is simply retrofitted with additional components / accessories to enable it f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Phase, 2nd Block, Banashankari, Bengaluru-560085, having a GSTIN 29AASFS7259M1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 86 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a proprietary concern registered under the provisions of the Goods and Services Act, 2017. The applicant states that he is engaged in the business of supplying two wheelers. 3. The applicant has sought advance ruling in respect of the following questions: Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er HSN 8713 - Carriage for disabled persons, whether or not motorized or otherwise mechanically propelled and is liable to tax at 5%. He states that the Cars for physically handicapped persons under HSN 8703 are given special treatment subject to conditions and the two wheelers require more facility for specially abled compared to Motor Car. PERSONAL HEARING: / PROCEEDINGS HELD ON 20.02.2020 6. Sri Harish. S., Chartered Accountant and duly authorised representative of the applicant appeared for personal hearing proceedings on 20.02.2020 before this authority and reiterated the facts. 7. DISCUSSION FINDINGS 7.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under heading 8713. Therefore, the question before us to decide is whether the impugned retrofitted two-wheeler qualifies to be classified under heading 8713 or not. Thus, we proceed to examine the classification of the said product i.e. Retrofitted two-wheeler. We draw attention to the Chapter Heading 8713 which reads as under: 8713 Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled 871310 - Not mechanically propelled 87131010 --- Wheel chairs for invalid 87131090 --- Other 871390 - Ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o enable it for use by disabled persons. Therefore, the impugned retrofitted two-wheeler gets excluded from the heading 8713. 7.6 In view of the above, the retro fitted two-wheeler is nothing but a two-wheeler purchased by the applicant under heading 8711 20 19, added with additional components/accessories and hence does not change its basic structure. Therefore, the said retro fitted two-wheeler merits classification under heading 8711 20 19 only. 7.7 The next issue before us to decide is whether the tax paid on two wheelers and retrofit equipment is available to the applicant as input tax credit or not. In the instant case the two-wheeler is purchased and is retrofitted with accessories to supply as retrofitted vehicle under heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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